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Asymmetry of accounting information - the reasons and proposed treatments
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The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regulations  and un-following the criterions of professional conduct by accountants adopted by these units, so to achieve the research objectives, the Researcher has adopted the Inductive approach in view the topic, which was adopted on an extrapolation of the previous experiments and research in the accounting literature review. A questionnaire has been applicated  and distributed to a sample of accountants and professionals working in the economic units that represent the  research sample with total form of (75) persons ,

the most important results reached by this paper that the existing gaps in the Unified Accounting System led to influence the objectivity and credibility of the accounting information contained in the financial statements of economic units in the research sample. As well as the uniform accounting system in its current form does not respond to the needs of the accounting information users, so it requires modifications to ensure consistency with the changes in the business environment of the fact that the use of the principle of historical cost inappropriate manner that reflects the appropriate financial statements and presentation of accounting information to suit all the needs of its users, and no longer provides sufficient information on the business results in economic units of the research sample, it did not take into account changes in the needs of accounting information users, in addition to not taken into account the social and environmental performance of the unit and economic research found that if you do not include corporate law amendments dealing all developments that occur in the contemporary business environment and what should be on the boards of directors have to deal with these variables, led to the effect found in how their duties and functions of the public body.                                                                      

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of talent management in high- containment organizations/ field study in Technology and Science Ministry
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Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible  with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations. 

The research seek to achieve

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Publication Date
Sun Dec 30 2012
Journal Name
College Of Islamic Sciences
The amusement of the Qur'an shown Of the Prophet, peace and blessings be upon him, the Seal of the Messengers
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The affliction is a remaining year and not a past incident, and the most evil people are the prophets - peace and blessings be upon them - and the most severe is the Imam of the Prophets Muhammad - may God bless him and grant him peace - because they are exposed to harm from their people because of their call to a religion that violates the religion of parents and grandparents, the religion of injustice and injustice And polytheism and disbelief, and therefore the Qur'an had attitudes towards the entertainment of the people of affliction in general and our beloved - peace be upon him - in particular, this research came about the entertainment of the Qur’an for the Prophet - may God bless him and grant him peace - and many areas of ente

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
The The Role of Breast Sonography and Ductography in the Evaluation of Different Causes of the Nipple Discharge
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ABSTRACT

 

Background : The aim of this work is to assess the role of breast sonography  and ductography in the evaluation of different causes of nipple discharge.

Methods :  The study will be carried out on twenty-five female patients referred to the Radiodiagnosis department at Alexandria Main University Hospital presenting with nipple discharge.

They were divided into two groups:

Group I include 10 patients (40%) with surgically significant nipple discharge who were the patients with unilateral, uniorificial surgically significant colour type nipple discharge .They were investigated by mammography, sonography, and ductography.

Group II include 15 patients

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Overlap of Visions between the Scenographer and the Director in the Theatrical Show
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After the spread of the function of the scenographer in the modern theater, his vision has become present in most of the theatrical works and because the director is the master of the work and the owner of the vision that appears in front of the audience, the overlap between the visions of each of them was required. This research is an attempt to detect the overlap and disengagement in the work of each of them.
The research is divided into a methodological framework that included the research problem, importance, limits, and purpose, and then the definition of terms. In the theoretical framework, the research dealt with two theoretical sections that pave the way for raising ideas related to this subject: the first section (scenography

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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Considerable use of computers and the Internet in managing public relations activities The Ministries of Justice and the Interior are examples
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She noted most of the results of research conducted on the use of computers and the Internet in the areas of administrative, economic, agricultural and educational to a significant improvement in learning outcomes of these groups in the development of mechanisms of action, has increased rates of computer use and applications in various spheres of life at very fast pace so that the computer and the Internet is a vital part of any activity, whether administrative or research or the media, hence it can be said that the use of computers and the Internet in the management of public relations activities in any organization can accelerate the pace of echo positive goals and purposes of public relations, this study comes to looking at us

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The impact of the use of pulverized black bean and fat in homemade bread mix in the quality and attributes Alkhoznip
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Factory is trotting home favorite of of Aeidid of Iraqi families since he Amta imparted to the taste of the housewife on the method of processing and preparation and the possibility of using some of the ingredients to raise the nutritional value of meat, sesame and other, but how keep Bz'zajh this product Atne storage

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
Structuralism and the Problem of Text
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All modern critical approaches attempt to cover the meanings and overtones of the text, claiming that they are better than others in the analysis and attainment of the intended meanings of the text. The structural approach claims to be able to do so more than any other modern critical approach, as it claimed that it is possible to separate what is read from the reader, on the presumed belief that it is possible to read the text with a zero-memory. However, the studies in criticism of criticism state that each of these approaches is successful in dealing with the text in one or more aspects while failing in one or more aspects. Consequently, the criticism whether the approach possesses the text, or that the text rejects this possession, r

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Towards Perceptions building a descriptive and procedural for the knowledge assets at the center of learning and growth for the techniques of Balanced Score card in the light of the strategic map concepts to achieve the strategic and operational: requirements of the contemporary business
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Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Mackenzie role model dimensions in the quality of service, "a Prospective study of the views of a sample of Iraqi banks managers
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The organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researcher

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The influence of CdCl2 layer and annealing process on the structural and electrical properties of CdTe films
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A polycrystalline CdTefilms have been prepared by thermal evaporation technique on glass substrate at room temperature. The films thickness was about700±50 nm. Some of these films were annealed at 573 K for different duration times (60, 120 and 180 minutes), and other CdTe films followed by a layer of CdCl2 which has been deposited on them, and then the prepared CdTe films with CdCl2 layer have been annealed for the same conditions. The structures of CdTe films without and with CdCl2 layer have been investigated by X-ray diffraction. The as prepared and annealed films without and with CdCl2 layer were polycrystalline structure with preferred orientation at (111) plane. The better structural pr

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